8.42 Embezzlement or Misapplication by Officer or Employee of Lending, Credit or Insurance Institution

The Committee recommends that when a defendant is accused of embezzlement or willful misapplication in violation of 18 U.S.C. § 657, Instruction 8.41 (Theft, Embezzlement or Misapplication of Bank Funds) should be used with appropriate modifications. Section 656 and Section 657 contain the same elements. United States v. Musacchio, 968 F.2d 782, 787 n.6 (9th Cir.1991).